Who can be treasurer of an association?

A minor under 16 may be treasurer of an association. But he must have the prior written consent of one of the parents.

A minor over 16 years may also be treasurer. But he must communicate to the association the identity and address of his parents so that the association informs them of the commitment of their child.

This should be done by registered letter with AR: titleContent,

This information must be provided without delay and at the latest before the following events:

• Before the declaration in the prefecture of the creation of the association
• Before the declaration in the prefecture of the change in the direction of the association involving their child
• Before 1^er administrative act made by their child

The mail shall contain the following information:

• Title, purpose and registered office of the association
• Start date, duration and nature of mandate
• Type of management actions that the minor can perform
• Possibility to object to your child’s participation in the association

The letter must also inform the legal representatives (parents) that the following documents are available to them at the head office of the association if they so request:

• Statutes in force and list of other persons in charge of management
• Witness for publication in the JOAFE: titleContent of the declaration of the association
• Estimated budget for the current year
• Approved financial statements for the last completed financial year or annual accounts if required to do so
• Activity report for the last completed financial year

Template for an information letter to the parents of a minor aged at least 16 years treasurer of an association

In any case, a minor cannot accomplish the acts of disposition.

An official or contract staff member can be a volunteer treasurer of a non-profit association, as an ancillary to its core public service activity, if the following 2 conditions are met:

• This ancillary activity of volunteer treasurer does not prejudice the interests of the public service (proper functioning, independence, neutrality, etc.)
• This activity does not place the agent in a situation of conflict of interest

A serving member can be a volunteer treasurer of a non-profit association, as an adjunct to its primary activity in the military, if the following 2 conditions are met:

• This ancillary activity of volunteer treasurer does not prejudice the interests of the public service (proper functioning, independence, neutrality, etc.)
• This activity is compatible with the military's obligations (loyalty, neutrality, discretion, etc.)

In principle, an individual banking ban can be treasurer of an association. He has the opportunity to act as an agent of the association and not on his own behalf. Thus, he has the possibility to manage the account of which the association is the holder and not his personal account.

The prohibition on issuing checks is a personal sanction (i.e. concerning the natural person). It does not apply to the legal person (the association) whose accounts are managed by the natural person under a warrant.

However, in practice, the bank with which the association opens its account may refuse to provide means of payment to the agent treasurer, if it is prohibited from banking, or even close the account.

An individual, who is prohibited from managing a legal person or whose personal bankruptcy has been pronounced by the court, has no right to be treasurer of an association.

Failure to comply with this prohibition can be punished with a prison sentence of up to 2 years and a fine of up to €375,000.

A Member of Parliament or a Senator may not be treasurer of an association having the following characteristics:

• An association which receives, in the form of interest guarantees or subsidies, advantages from the State or a public body, unless such advantages arise from the application of the law
• An association primarily engaged in the provision of advice to companies.

An auditor, who controls or has controlled an association, cannot become the treasurer.